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All Journal Jurnal Pendidikan Akuntansi Indonesia Akademika : Jurnal Manajemen, Akuntansi, dan Bisnis Jurnal Riset Keuangan dan Akuntansi (JRKA) Account : Jurnal Akuntansi, Keuangan dan Perbankan Bilancia : Jurnal Ilmiah Akuntansi Journal of Global Business and Management Review International Journal of Economy, Education and Entrepreneurship (IJE3) Indonesian Journal of Engagement, Community Services, Empowerment and Development (IJECSED) Indonesian Journal of Economy, Business, Entrepreneuship and Finance (IJEBEF) International Journal of Engagement and Empowerment (IJE2) Jurnal Pengabdian dan Edukasi Sekolah (Jubaedah) Jurnal Abdimas Bina Bangsa Jurnal Valuasi : Jurnal Ilmiah Ilmu Manajemen dan Kewirausahaan Jurnal Ekonomi Indonesian Collaboration Journal of Community Services (ICJCS) International Journal of Multidisciplinary Research and Literature (IJOMRAL) Batara Wisnu : Indonesian Journal of Community Services Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside JURNAL EKONOMI BISNIS DAN MANAJEMEN Ekalaya : Jurnal Ekonomi Akuntansi Jurnal Ekonomi Bisnis dan Manajemen Bhinneka Multidisiplin Journal JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI
Dini Martinda Lestari
Program Studi Akuntansi Universitas Bina Bangsa
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Physics Social Sciences Other

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PEMANFAATAN MEDIA VISUAL DALAM OPTIMALISASI RUANG MEMBACA UNTUK MENINGKATKAN LITERASI SISWA DI SMA 1 PADARINCANG KABUPATEN SERANG Husni, Mohamad; Lestari, Dini Martinda; Anggriawan, Muhammad Angga; Handayani, Novi; Sembiring, Evi Dora
Indonesian Journal of Engagement, Community Services, Empowerment and Development Vol. 4 No. 1 (2024): Indonesian Journal of Engagement, Community Services, Empowerment and Developme
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ijecsed.v4i1.147

Abstract

Community service activities at SMA 1 Padarincang, Serang Regency, focus on the use of visual media in optimizing the reading room to increase student literacy. The results of this activity show various positive impacts. The use of attractive and interactive visual media has succeeded in increasing students' reading interest and literacy skills. Learning videos, visual presentations and animations create a more engaging and effective learning experience. Intensive training for teachers also resulted in improved learning quality with teachers becoming more skilled in designing interactive materials. The innovative reading room redesign creates a dynamic learning environment and supports collaborative and independent learning. In addition, community involvement in this activity increases participation and support for educational changes in schools. Related research shows that the integration of visual media in learning can increase students' motivation and understanding of subject matter, as well as confirming the importance of collaboration between schools and communities in improving the quality of education. Thus, the use of visual media in the reading room has great potential to improve literacy and the quality of learning at SMA 1 Padarincang and other schools
UKURAN PERUSAHAAN DALAM MEMODERASI PENGARUH PROFITABILITAS DAN INTENSITAS MODAL TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN SUB SEKTOR BARANG PERINDUSTRIAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2019-2023 Riyan Hidayat; Dini Martinda Lestari; Raden Irna Afriani
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 1 No. 3 (2024): September
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v1i3.448

Abstract

The absence of taxes would threaten the government's efforts to maintain state revenues, which are strictly regulated to ensure stability. Without taxes, the government hardly to expanse the essential programs for society. This research examines the moderating of company size which profitability and capital intensity on tax avoidance in industrial goods sub-sector companies listed on the Indonesian Stock Exchange from 2019 to 2023. The method used quantitative research, uses secondary data from 40 companies. Used purposive sampling with 9 companies were selected as samples. Analysis conducted using multiple linear regression and Moderated Regression Analysis (MRA). The research shows a significance (sig) value for profitability 0.775, for capital intensity a sig value 0.001, for the interaction of profitability and company size a sig value 0.681, and for the interaction of capital intensity and company size a sig value 0.001.The results of the multiple linear regression analysis indicate that profitability does not effect tax avoidance, while capital intensity does influence tax avoidance. Moderated regression analysis using the MRA approach shows that company size strengthens the relationship between inventory intensity and tax avoidance. Furthermore, company size also strengthens the relationship between capital intensity and tax avoidance.
PENGABDIAN KEPADA MASYARAKAT BERKELANJUTAN UJI KOMPETENSI SISWA SMK MUHAMMADIYAH PONTANG Nugrahini Kusumawati; Ende Ende; Jaka Wijaya Kusuma; Hamidah Hamidah; Dini Martinda Lestari
Jubaedah : Jurnal Pengabdian dan Edukasi Sekolah (Indonesian Journal of Community Services and School Education) Vol. 4 No. 1 (2024): Jurnal Pengabdian dan Edukasi Sekolah (Jubaedah)
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jub.v4i1.175

Abstract

This Community Service is carried out with the aim of knowing the achievement of knowledge and competence of SMK Muhammadiyah Pontang students in the field of Office Governance Automation and as a basis for preparing students to enter the world of work. The activity was held for 2 days followed by 29 class XII students majoring in Office Governance Automation. The method used by community service is as an external examiner for the Expertise Competency Test (UKK) where external examiners provide recommendations on the results of the Expertise Competency Test (UKK) that has been carried out by students. UKK is carried out with 4 stages, namely the preparation stage, the briefing stage, the implementation stage and the evaluation stage. The results of the student competency test showed that 28 students had Competent criteria and 1 student had Competent Enough criteria
THE EFFECT OF PROFITABILITY, LEVERAGE, AND CAPITAL INTENSITY ON TAX AVOIDANCE WITH COMPANY SIZE AS A MODERATING VARIABLE IN MANUFACTURING COMPANIES LISTED ON THE IDX Fadillah, Nur; Lestari, Dini Martinda; Afriani, Raden Irna
International Journal of Multidisciplinary Research and Literature Vol. 3 No. 5 (2024): INTERNATIONAL JOURNAL OF MULTIDISCIPLINARY RESEARCH AND LITERATURE
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ijomral.v3i5.261

Abstract

Companies often use tax avoidance to take advantage of tax weaknesses. This study aims to examine the effect of profitability, leverage and capital intensity on tax avoidance and company size that moderates profitability, leverage and capital intensity on tax avoidance in manufacturing companies listed on the IDX in 2019-2023. The research method used is an associative method with a quantitative approach. The population in this study are manufacturing companies listed on the IDX in 2019-2023. The sampling technique uses purposive sampling so that the samples obtained are nine companies and 5 years of observation. The analysis used is the classical assumption test, Moderate Regression Analysis (MRA) and hypothesis testing. The results of this study state that the profitability variable (X1) obtained a calculated t value = -1.351 <t table 2.6216 with a significance level of 0.185 > 0.05, so H0 is accepted, and H1 is rejected, the leverage variable (X2) obtained a calculated t value = -3.879 <t table 2.6216 with a significance level of 0.000 <0.05, so H0 is rejected, and H2 is accepted, the capital insensitivity variable (X3) obtained a calculated t value = -4.848 <t table 2.6216 with a significance level of 0.000 <0.05, so H0 is rejected, and H3 is accepted, the capital insensitivity variable (X3) obtained a calculated t value = -4.848 <t table 2.6216 with a significance level of 0.000 <0.05, so H0 is rejected, and H3 is accepted. Accepted, the interaction between profitability and company size variables (X1*Z) obtained a t-value of 1.266 <t table 2.03452 with a significance level of 0.213> 0.05, then H0 is accepted, and H¬4 is rejected, the interaction between leverage and company size variables (X2*Z) obtained a t-value of -3.901 <t table 2.03452 with a significance level of 0.000> 0.05, then H0 is rejected, and H5 is accepted, the interaction between capital insensitivity and company size variables (X2*Z) obtained a t-value of -4798 <t table 2.03452 with a significance level of 0.000> 0.05, then H0 is rejected and H6 is accepted. The conclusion of this study shows that profitability does not partially affect tax avoidance, and leverage and capital intensity affect it. The company size does not moderate the effect of profitability on tax avoidance, while it moderates the effect of leverage and capital intensity on tax avoidance
PELATIHAN KEPEMIMPINAN MELALUI PASKIBRA UNTUK MENINGKATKAN DISIPLIN DAN KERJA SAMA TIM UNTUK SISWA MTsN KOTA SERANG Umayah, Umi Kulsum; Husni, Mohamad; Idayu, Riyanthi; Komarudin, Mochamad Fahru; Afriani, Raden Irna; Lestari, Dini Martinda
Indonesian Collaboration Journal of Community Services (ICJCS) Vol. 4 No. 4 (2024): Indonesian Collaboration Journal of Community Services
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/icjcs.v4i4.181

Abstract

Leadership training through Paskibra at MTsN Serang City is designed to improve students' leadership skills, discipline and teamwork. This activity aims to build student character through a theoretical and practical approach involving marching training, cooperation simulations, and strengthening leadership values. This training is carried out in the form of community service as a form of higher education's contribution in supporting the formation of a young generation who is superior and has noble morals. The results of the training showed a significant increase in students' understanding of responsibility, decision making, and coordination in teams. Students also experience increased discipline, reflected in their ability to comply with the schedule and rules applied during training. Apart from that, this program is relevant to the vision of Islamic-based character education, instilling the values ??of responsibility, trust and cooperation for the common good. This training is effective in supporting the formation of students' character as future leaders. With continuous development and evaluation, this program can become a model for improving the quality of character education in other schools, especially through Paskibra extracurriculars
INFLUENCE ON CAPITAL STRUCTURE, PROFITABILITY, AND OPERATING COSTS ON CORPORATE INCOME TAX PAYABLE IN PHARMACY SUB-SECTOR COMPANY REGISTERED IN INDONESIA STOCK EXCHANGE Oktaviani, Vina; Lestari, Dini Martinda; Afriani, Raden Irna
International Journal of Economy, Education and Entrepreneurship (IJE3) Vol. 4 No. 2 (2024): International Journal of Economy, Education and Entrepreneurship
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ije3.v4i2.301

Abstract

Corporate income tax payable fluctuates, and therefore, corporate income tax payable in Indonesia is in a state of national economic recovery, and corporate income tax rates are decreasing. This study aims to determine the influence of Capital Structure, Profitability and Operating Costs on Corporate Income Tax Payable in Pharmaceutical Sub-Sector Companies Listed on the IDX for 2019-2023. The research method used is an associative method with a quantitative approach. The population in this study is pharmaceutical subsector companies listed on the IDX for the 2019-2023 period. The sampling technique used is purposive sampling, so the samples obtained were seven companies and 5 years of observation. The analysis used was classical assumption test, multiple linear regression analysis, and hypothesis testing. The results of this study state that the capital structure variable (X1) obtained a cal value = |-2.457| > ttable = 2.039 with a significant level of 0.020 < 0.05, then H0 was rejected, and H1 was accepted, the profitability variable (X2) was obtained a cal value = 4.065 > ttable = 2.039 with a significant level of 0.000 < 0.05, then H0 was rejected, and H2 was accepted, and the operational cost variable (X3) was obtained a tcal value = |-2.875| > ttable = 2.039 with a significant level by 0.007 < 0.05, then H0 is rejected and H3 is accepted. Simultaneously, the value of Fcal was obtained at 11.175 > 2.91 Ftable and significant for LDAR, ROA and Operating Costs, was 0.000 or less than 0.05, then Ho was rejected, and Ha was accepted. The conclusion of this study shows that capital structure, profitability, and operational costs affect Corporate Income Tax Payable simultaneously
IMPLEMENTATION OF E-SAMSAT SERVICES, MOBILE SAMSAT, AND DRIVE-THRU SAMSAT SERVICES OF MOTOR VEHICLE TAX RECEIPTS AT UPTD PPD CIKANDE IN 2019-2023 Sari, Indah; Lestari, Dini Martinda; Afriani, Raden Irna
International Journal of Multidisciplinary Research and Literature Vol. 4 No. 2 (2025): INTERNATIONAL JOURNAL OF MULTIDISCIPLINARY RESEARCH AND LITERATURE
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ijomral.v4i2.219

Abstract

Motor vehicle tax is very important for development; motor vehicle tax contributes greatly to regional revenue. Tax is one of the sources of state revenue used to finance general expenses in government administration. The success of a country can be determined by the resources obtained through taxes. This study aims to test and analyze the effect of the Implementation of E-Samsat, Mobile Samsat, and Drive Thru Services on Motor Vehicle Tax (PKB) Revenue in Serang Regency. The research method used in this study is quantitative. The population is 86,620 motor vehicle taxpayers (WPKB) registered at the Samsat UPTD PPD Cikande Office, with this study involving 100 samples. The sampling technique uses the Slovin formula and a margin of error of 10%. The data collection technique is a survey method using a questionnaire with a Likert scale. The data analysis technique uses descriptive statistical analysis, data analysis tests, classical assumption tests, multiple regression analysis, and hypothesis testing using the SPSS version 25 test tool. The results of this study indicate that: The e-Samsat service in this study is 0.523 > 0.05, then H0 is accepted, and Ha is rejected. Mobile Samsat in this study is 0.000 < 0.05, then H0 is rejected, and Ha is accepted. The purpose of this study is to investigate and evaluate the impact that the implementation of E-Samsat, Mobile Samsat, and Drive Thru Services has had on the revenue generated by the Motor Vehicle Tax (PKB) in the Serang Regency market. A quantitative research approach was utilized for this study. This study included one hundred samples, and the population consists of 86,620 motor vehicle taxpayers (WPKB) registered at the Samsat UPTD PPD Cikande Office
PERBAIKAN KUALITAS KEMASAN DAN LABELISASI PRODUK DALAM OPTIMALISASI STRATEGI PEMASARAN PRODUK ANEKA KERIPIK PADA UMKM SUKARENA – CIOMAS Maelani, Puspita; Siregar, Dina Khairuna; Amyati, Amyati; Lestari, Dini Martinda
Batara Wisnu : Indonesian Journal of Community Services Vol. 5 No. 2 (2025): Batara Wisnu | Mei - Agustus 2025
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/bw.v5i2.393

Abstract

Sukarena village is a village where there are several business groups/SUMKM with a variety of different products. On the way, business groups in Sukarena face various obstacles and constraints, namely packaging that still uses plastic which is damaged and marketing that is still traditional, namely still sold directly to consumers or entrusted to shops that want to sell their products. To be able to solve the obstacles faced, the service team conducted training by providing knowledge about quality packaging using special food safe plastics and with a long delivery range, and providing product innovation training according to market needs, labeling product logos and online marketing using social media palftorm.
PENGARUH FIRM SIZE, SALES GROWTH DAN LEVERAGE TERHADAP TAX AVOIDANCE PADA PERUSAHAAN SEKTOR TRANSPORTASI YANG TERDAFTAR DI BEI PERIODE 2019-2023 Lestari, Dini Martinda; Afriani, Raden Irna; Suwaroh, Suwaroh
Indonesian Journal of Economy, Business, Entrepreneuship and Finance Vol. 5 No. 1 (2025): Indonesian Journal of Economy, Business, Entrepreneuship and Finance
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ijebef.v5i1.227

Abstract

Tax is a sector that plays an important role in the economy, tax avoidance is one of the company's actions in avoiding taxes, one of the factors that can influence tax avoidance is firm size, sales growth and leverage. This research aims to determine the influence of firm size, sales growth and leverage on tax avoidance in transportation sector companies listed on the IDX for the 2019-2023 period, either partially or simultaneously. The research method used is descriptive quantitative, using a purposive sampling technique with a population of 12 companies while the sample is 9 companies with a 5-year observation period so that the total data is 45 data processed with SPSS Version 26. The results of testing the first hypothesis (H1) significance value = 0.001 < 0.05 and tcount = 2.327 with ttable = 2.01 then Ha is accepted H0 is rejected (H2) significance value = 0.032 < 0.05 and tcount = 2.327 with ttable = 2.01 then Ha is accepted H0 is rejected (H3) significance value = 0.003 < 0.05 and tcount = 2.456 with ttable = 2.01 then Ha is accepted H0 is rejected (H4) significance value is 0.007 < 0.05 or sig < 0 .05 and the value of Fcount>Ftable or Fcount = 4.679 and Ftable = 2.60 then Ha is accepted H0 is rejected. The conclusion of this research shows that (H1) there is an influence between firm size on tax avoidance (H2) there is an influence between sales growth on tax avoidance (H3) there is an influence between leverage on tax avoidance (H4) firm size, sales growth and leverage simultaneously influence against tax avoidance
PENGARUH PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR SEKTOR FARMASI YANG TERDAFTAR DI BEI PERIODE 2019-2023 Lestari, Dini Martinda; Afriani, Raden Irna; Asih, Mila
Bhinneka Multidisiplin Journal Vol. 2 No. 2 (2025): Bhinneka Multidisiplin Journal
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/bmj.v2i2.54

Abstract

Company value is one thing that can see the success of a company, profitability and company size are factors that can determine whether the company value is good or not. This research aims to determine the effect of profitability and company size on company value in pharmaceutical sector manufacturing companies listed on the IDX for the 2019-2023 period. The research method used is descriptive quantitative, using a purposive sampling technique with a population of 10 companies while the sample is 9 companies with a 5-year observation period so that the total data is 45 data processed with SPSS Version 26. The results of testing the first hypothesis (H1) significance value = 0.000 < 0.05 or sig value <0.05 and tcount = 4.307 with ttable = 2.01 or tcount>ttable then Ha is accepted H0 is rejected (H2) significance value = 0.025 < of 0.05 or sig value <0.05 and tcount = 2.303 with ttable = 2.01 or tcount>ttable then Ha is accepted H0 is rejected (H3) the significance value is 0.000 <0.05 or sig <0.05 and the Fcount value >Ftable or Fcount = 15.183 and Ftable = 3.22 then Ha is accepted H0 is rejected The conclusion of this research shows that profitability has an effect on company value. Company size influences company value. Profitability and company size simultaneously influence company value
Co-Authors Aefa Indriany Amyati, Amyati Anggriawan, Muhammad Angga Angrian Permana, Angrian ASFAR, ANDI HASRYNINGSIH Asih, Mila Astri Dewi David Elien Simamora Ela Yulia Dewi Ende Ende Evi Dora Sembiring Fatari Febrianti, Sindi Fitiraningsih Fitiraningsih Gemilang, Sandra Hamidah Hamidah Hasanah Hasanah Hidayat, Defa Lutfy Idayu, Riyanthi Jaka Wijaya Kusuma Komarudin, Mochamad Fahru Mohamad Husni, Mohamad Muhammad Imam Taufik Muhammad Zhaclin Arkal Muhsin Muhsin Najmudin Nani Rohaeni Ni'mah, Ratu Sifa Noryani Noryani Novi Handayani Nugrahini Kusumawati Nur Fadillah, Nur Nur, Silfi Purnama Oktaviani, Vina Pertiwi, Sari Putri Pramudi Harsono Puspita Maelani Raden Irna Afriani Rahman, Airini Rani Puspa Ratih Kusumastuti Riyan Hidayat RR. Ella Evrita Hestiandari SIREGAR, DINA KHAIRUNA Sofwan Afif Sulistiowaty, Eka Ratna Supatmin, Supatmin Surachman Surachman Surachman Surachman Surachman Surachman Surachman Suwaroh, Suwaroh Tinti Hardianti Umayah, Umi Kulsum yusyama, asep yana Zahra, Surti